814416 81 Ruling Active

The tariff classification of a woman's jacket from the Philippines.

Issued October 2, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned as requested. The submitted sample, style number 220690, is a woman's jacket constructed from 100% nylon, openwork mesh, knit fabric (outer surface)and 100% nylon taffeta, woven fabric (inside surface). The jacket features a mesh lined hood with an elastic drawstring; long woven sleeves with elastic cuffs; a full front opening with a zipper closure; two front, slant pockets with zipper closures in the waist area; and an elasticized bottom. The hood area, armhole areas, sleeves, pockets and the waist area are finished with tape-like overlays. The essential character of the jacket is imparted by the knit mesh fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) 3(b), noted.

CBP rationale

The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's overcoats.

Full text

NY 814416 October 02, 1995 CLA-2-61:R:N5:359 814416 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Micki Mallory Customs Administrator Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a woman's jacket from the Philippines. Dear Ms. Mallory: In your letter dated August 29, 1995 you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 220690, is a woman's jacket constructed from 100% nylon, openwork mesh, knit fabric (outer surface)and 100% nylon taffeta, woven fabric (inside surface). The jacket features a mesh lined hood with an elastic drawstring; long woven sleeves with elastic cuffs; a full front opening with a zipper closure; two front, slant pockets with zipper closures in the waist area; and an elasticized bottom. The hood area, armhole areas, sleeves, pockets and the waist area are finished with tape-like overlays. The essential character of the jacket is imparted by the knit mesh fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) 3(b), noted. The applicable subheading for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's overcoats....and similar articles, knitted other than those of heading 6104: of man-made fibers: other. The duty rate will be 29.8% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements products of the Philippines are subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mike Crowley at 212-466-5852. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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